At fiscal year-end 2016, Martin Legal Services and Kramer Doughnuts reported these adapted amounts on their balance sheets (all amounts in millions except for par value per share):

Assume each company issued its stock in a single transaction. Journalize each company's issuance of its stock, using its actual account titles. Explanations are not required.

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A1 Martin Legal Services: Common stock,50.01 parvalue2100shares issued Additional paid-in capital S21 17,700 A1 Kramer Doughnuts: Common stock, no par value, 67 shares issued 294